§ 10-18A-14 Fraudulent refund claims as petty offense.

SD Codified L § 10-18A-14 (2019) (N/A)
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10-18A-14. Fraudulent refund claims as petty offense. Filing an application for refund with fraudulent intent is a petty offense.

Source: SL 1976, ch 92, § 9; SL 1982, ch 86, § 17.